The feature, that different temperatures are generated at a hot end and a cold end of a P-type semiconductor and an N-type semiconductor while being energized, has been widely applied in the field of manufacturing semiconductor cooling or heating devices. In the prior art, when manufacturing an N-type semiconductor, it is presently known that group V elements such as phosphorus, arsenic or antimony are generally incorporated in pure silicon crystal to replace positions of silicon atoms in the lattice, and thus an N-type semiconductor is formed. When the N-type semiconductor element manufactured with the traditional method is applied in manufacturing a cooling or heating device, the major problems are: the temperature difference between the two ends is relatively small (the temperature difference between the hot end and the cold end is generally about 60 degrees), the cooling or heating efficiency is poor, and the energy consumption is large; besides, since the head end and the tail end of the existing N-type semiconductor element cannot be distinguished from each other, when being applied in manufacturing the cooling or heating device, the head ends and the tail ends are connected disorderedly, an orderly head-to-tail connection thereof cannot be achieved, therefore, the electrical power conversion of the semiconductor element does not work efficiently, thereby decreasing the working efficiency. Accordingly, the effect of usage of the existing N-type semiconductor element for a cooling or heating device is less than desired.